Expat & Non-Resident Tax

Tax can feel complicated when your life crosses borders. This is your go-to guide for declaring foreign income, understanding double-taxation agreements, and navigating the rules as a UK expat or overseas landlord.
Failing the Full-Time Work Overseas Test: A Case Study
The Temporary Non-Residence Rule: A Case Study
An Expat's Split Year Treatment: A Case Study
Permanent Establishment
Full-Time Work Overseas Test (SRT)
The Family Tie (SRT)
The Accommodation Tie (SRT)
The SA109 Form
Deemed Domicile Status
Tax on Foreign Pensions
Temporary Non-Residence Rules
Personal Allowance for Non-Residents
Returning to the UK: Tax Implications
Tax on US Dividends
Domicile of Origin
Reporting Foreign Income
The Non-Resident Landlord Scheme (NRLS)
The Remittance Basis
Domicile vs. Residency
Split Year Treatment
The Statutory Residence Test (SRT)
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